CLA-2 CO:R:C:M 089411 DWS
Mr. Cary Weinberg
Leyden Customs Expediters, Inc.
99 Hudson Street
New York, NY 10013-2896
RE: Classification of a Combo Tie Down Pack
Dear Mr. Weinberg,
This is in response to your letter of March 13, 1991,
written on behalf of Alltrade Inc., concerning the classification
of two types of tie down instruments under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The Combo Tie Down Pack consists of four tie downs used to
secure various articles. Two tie downs employ nylon straps with
metal locking buckles for fastening the strap and locking it into
place. The buckles are spring operated. At either end of the
strap is a vinyl covered "S" hook used for attaching the strap.
The pack also contains two ratcheting nylon straps that also have
"S" hooks on either end of the strap. Each of the ratcheting
straps are themselves two piece units consisting of a shorter
strap with an "S" hook and a ratcheting action lock mechanism for
locking the strap in place. The second and longer piece consists
of a nylon strap and an "S" hook on one end. In use, the longer
strap is inserted through the ratchet action mechanism and pulled
through to the desired position. The ratchet mechanism is then
used to securely tighten the strap at its optimum, non-slipping
position.
ISSUE:
What is the classification of the Combo Tie Down Pack, under
the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Unlike the buckle, the ratchet tie down contains a gear and
pawl mechanism. Because of this mechanism, the ratchet is able
to tighten the strap and prevent it from loosening. Therefore
the ratchet mechanism provides a mechanical advantage to the
ratchet tie down.
Since the ratchet tie down possesses such an advantage, it
is classifiable under Heading 8479, HTSUSA. Note (7) to Chapter
84 states that "A machine the principal purpose of which is not
described in any heading or for which no one purpose is the
principal purpose is, unless the context otherwise requires, to
be classified in heading 8479." The ratchet tie down is such a
mechanical appliance and is classifiable under subheading
8479.89.90, HTSUSA, which provides for "machines and mechanical
appliances having individual functions, not specified or included
elsewhere in this chapter: other: other: other."
The broker for the importer suggests that the ratchet tie
down should be classified under subheading 7326.90.90, HTSUSA,
which provides for "other articles of iron or steel: other:
other: other." Although in the past, similar tie downs have been
ruled to be classifiable under this subheading, it is now our
position that Heading 8479 is more specific and should govern the
classification of ratchet tie downs. GRI 3(a) provides that "The
heading which provides the most specific description shall be
preferred to headings providing a more general description."
The spring operated buckle is unlike the ratchet in that it
lacks a mechanism to justify its classification as a mechanical
appliance. The tie down is tightened merely by applying pressure
to the buckle and pulling the textile strap through. By
releasing pressure to the buckle, it clamps the strip to prevent
it from slipping. The buckle in this instance is dissimilar to
the ratchet in that it is not a device unto itself, thereby
lacking any mechanical advantage.
Because the spring operated tie down possesses no mechanical
advantage, it cannot be classifiable under Heading 8479.
However, since the tie down consists of metal and textile
materials, it may be classified under two separate headings and
GRI 3 applies. GRI 3 states the following:
3(a). The heading which provides the most specific
description shall be preferred to headings providing a more
general description. However, when two or more headings
each refer to part only of the materials or substances
contained in mixed or composite goods or to part only
of the item in a set put up for retail sale, those headings
are to be regarded as equally specific in relation to those
goods, even if one of them gives a more complete or precise
description of the goods.
3(b). Mixtures, composite goods consisting of different
materials or made up of different components, and goods put
up in sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they consisted
of the material or component which gives them their
essential character, insofar as this criterion is
applicable.
3(c). When goods cannot be classified by reference to 3(a)
or 3(b), they shall be classified under the heading which
occurs last in numerical order among those which equally
merit consideration
Since it is the textile strap and not the buckle that "ties
down" cargo, equipment, etc., under GRI 3(b), it is our opinion
that the textile strap represents the essential character of the
spring operated tie down. Thus, classification for that article
is under subheading 6307.90.95, HTSUSA, which provides for other
made up (textile) articles.
The final question to be answered is whether the two types
of tie downs create a "set". The Explanatory Notes, although not
dispositive, are to be used to determine the proper
interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August
23, 1989). Explanatory Note (X) (p.4) to GRI 3(b) states the
following:
For the purpose of this Rule, the term "goods put up in sets
for retail sale" shall be taken to mean goods which:
(a). consist of at least two different articles which are
prima facie, classifiable in different headings;
(b). consist of products or articles put up together to
meet a particular need or carry out a specific activity; and
(c). are put up in a manner suitable for sale directly to
users without repacking.
The two types of tie downs, taken together, do compromise a
set in that they are prima facie classifiable in different
headings, yet put up together for a specific activity and
packaged together for retail sale.
Because neither the ratchet tie down nor the spring operated
tie down comprise the essential character of the tie down set,
GRI 3(c) applies. According to GRI 3(c), the Combo Tie Down Pack
is classifiable under subheading 8479.89.90, HTSUSA, because the
ratchet tie down is classifiable in the heading which occurs
last in numerical order among those which equally merit
consideration.
HOLDING:
The Combo Tie Down Pack is classifiable under subheading
8479.89.90, which provides for "machines and mechanical
appliances having individual functions, not specified or included
elsewhere in this chapter: other: other: other." The general,
column one rate of duty is 3.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division